https://www.taxtmi.com/caselaws?id=82593 Duty remained recoverable on unexplained shortage in the bonded store room because the claimed tracing of goods was unsupported by stock records or register extracts. Packed, marketable rolls bearing the company's particulars were treated as fully manufactured excisable goods, so non-entry in RG-1 justified confiscation and penalty, though the fine and penalty were reduced for absence of clandestine removal allegations. Printing charges on duty-paid paper sent out for printing were excluded from assessable value because duty is assessed on the goods at removal, and any printing manufacture would attract duty in the job worker's hands. The finalised RT-12 returns also defeated invocation of the extended limitation period, and personal penalties on the Directors and Administrative Officer were set aside for lack of proof of knowing involvement. en-us Tue, 27 Apr 1993 00:00:00 +0530 Wed, 06 Jul 2011 12:09:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82593 Duty remained recoverable on unexplained shortage in the bonded store room because the claimed tracing of goods was unsupported by stock records or register extracts. Packed, marketable rolls bearing the company's particulars were treated as fully manufactured excisable goods, so non-entry in RG-1 justified confiscation and penalty, though the fine and penalty were reduced for absence of clandestine removal allegations. Printing charges on duty-paid paper sent out for printing were excluded from assessable value because duty is assessed on the goods at removal, and any printing manufacture would attract duty in the job worker's hands. The finalised RT-12 returns also defeated invocation of the extended limitation period, and personal penalties on the Directors and Administrative Officer were set aside for lack of proof of knowing involvement. Case-Laws Central Excise Tue, 27 Apr 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82593